Bs. As., 13/6/70
VISTO Law No. 18.707, Decree-Law 7.672/63, Law No. 17.081 and other legal provisions ratifying special conventions of a similar nature, and
That since the entry into force of Act No. 18,588 and Decree No. 604/70, issued by the latter pursuant to article 2 of the Act, the relevant part of Article 138 of the Customs Act, ordinance in 1962 and its amendments, and Decree No. 4,891/61, their supplements and modulations governing diplomatic customs franchises have been repealed;
That under Act No. 18.707, as well as the various ratified international conventions, it is necessary to regulate the provisions of diplomatic customs franchises and immunities;
For this reason and in the exercise of the powers conferred by the Customs Law, text ordered in 1962 and its amendments, and in the use of the powers of the Executive Branch,
RIGHT:Article 1 - Immunities and diplomatic tax breaks in customs matters shall be governed by the provisions of this decree.
Such immunities are strictly personal and the franchises absolutely intransferable by act among the living.Art. 2o... For the purposes of this decree, the following categories are established:
(a) Heads of diplomatic missions that have rank as ambassadors, nuncios, plenipotentiary ministers, envoys, internuncios and business managers with a letter of office, duly accredited and based in the Nation;
(b) Permanent diplomatic missions and consular offices, accredited and based in the Nation;
(c) Permanent representations of the international bodies of which the Nation is a member and of the specialized, technical or other agencies, with which ratified international conventions have been held;
(d) Diplomatic officials of the missions and aggregates of the same with diplomatic rank or status, as well as general consuls, consuls and vice consuls, provided that they are rented, nationals of the country they represent and that they are duly accredited with the granting of the respective exequatur.
(e) Staff members and experts of the agencies mentioned in subparagraph (c) who enjoy diplomatic status.
(f) Employees rented, administrative or technical, of the missions and representations included in subparagraphs (b) and (c), holders of diplomatic or official passports, provided that they do not have Argentine nationality according to the laws of the Nation; nor are they resident in the Nation.
(g) Diplomatic or official foreign passport holders, or a "laisser passer" issued by an agency included in subparagraph (c) on a temporary mission to the Nation or in transit through it;
(h) Diplomatic and consular posts.Art. 3rd. ! Under the conditions established by this decree, they enjoy full customs franchise in the areas of import and export duties, taxes, special contributions and only in the rates of statistical service and duty check, the final imports and exports of:
(a) Uses, office elements and other objects intended for the official and exclusive use of missions and representations referred to in subparagraphs (b) and (c) of the preceding article, or used in that character by them;
(b) Objects for the use or use of strictly official or personnel of persons covered by subparagraphs (a), (d), (e), (f), (g) and (h) of the preceding article, or for the strictly personal use of members of their family;
(c) Objects strictly intended for the installation in the country of persons covered by subparagraphs (a), (d), (e), (f) and (g);
(e) Diplomatic or consular pouch and printed envelopes or parcels with diplomatic or consular correspondence arrived or issued, appropriated to - or sent by - missions or representations referred to in subparagraphs (b) and (c) of the preceding article.
The same franchises shall reach the assumptions indicated when it comes to import or export operations in temporary admission, temporary export or transit, in respect of the taxes covered by the first paragraph that may be applicable, provided that the respective operations are covered by the present decree for the corresponding temporary admission, temporary export or transit.Art. 4th. ! Trade-value or non-commercial samples are excluded from this regime.
Temporary admission or final import of samples, as appropriate, may be agreed upon to missions or representations by application of the respective general regimes.Art. 5o. ! Import or export operations in diplomatic customs franchise may be carried out in the following forms:
(a) Equipaje accompanied, on the occasion of the entry or departure of the country, as appropriate, of the holder of the benefit being considered as such the set of effects of personal use that it carries with it;
(b) Unaccompanied equipation, on the occasion of the entry or departure of the country, as appropriate, such holder of the benefit, being considered as such the set of effects of personal use and of the home that he could not bring or carry with him, but which is introduced or removed on the occasion of his translations;
(c) The other import or export operations that will effect on different occasions the profit without its translation, being understood as such, among others and in any case, the import and export of cars.Art. 6th. ! The missions and representations referred to in subparagraphs (b) and (c) of Article 2 may in franchise introduce a reasonable amount of car service, upon request founded and decided by the National Directorate of Ceremonial of the Ministry of Foreign Affairs and Worship, in accordance with the characteristics and quantity of the services, and provided that they respond to the functions to which they are intended.
The property, possession or possession of the aforementioned vehicles may not be transferred for the period of four (4) years from the date of their release to square.
With the exception of the prohibition of the preceding paragraph, the abandonment of the insurer in the event of a sinister, the totality of the taxes provided in due course must be paid.
After the time limit of this article, missions and representations may replace the corresponding units, and the same provisions and conditions set out above apply to the new ones.Art. 7th. ! Missions and representations may introduce in temporary admission for a period of six (6) months, renewable, on the other hand, under the responsibility of the respective mission or representation, the following elements: works of art, antiquities, objects of archaeological or historical value, artistic and technical elements for exhibitions, printed and handwritten publications, as well as all kinds of dissemination materials or audiovisual instruction, following a detailed statement. Nationalization may eventually be requested under the conditions for the general import tariff, if it is not affected by an import restriction.
Management for temporary admission, eventual extension and the request for nationalization shall be carried out by the head of the mission or corresponding representation to the National Directorate of Ceremonial, who, if deemed feasible, shall transmit it with such constancy to the National Customs Administration for the purpose of the decision.Art. 8th. ! Beneficiaries covered by subparagraphs (a), (d), (e), (g) and (h) of Article 2 and members of their families who are not of Argentine nationality shall be exempt from the customs inspection of their personal baggage accompanied or unaccompanied, with the only caveats provided for in this Article.
For the sole purposes of the exception of inspection of this article, it is only understood as unaccompanied baggage that is introduced or removed within six (6) months of the entry or departure of the respective holder.
The National Customs Administration, its competent units and functions, may carry out such inspection only in the event that there are reasonable grounds to assume that the baggage contains: 1st) objects not covered by Article 3 (b) and (c), or 2nd (e) objects obtained by the prohibitions and other restrictions applicable.
Such customs inspection may only be carried out through the procedure set out in this decree.Art. 9o. ! Where the beneficiaries referred to in the previous article do not permit verification in the cases in which it corresponds according to that article at the time of their entry or personal departure from the country, they may withdraw with them the packages of their luggage that do not deserve compliance by the Customs, the suspects in the custody of the Customs in the event of importation and in the event of exportation may leave them in such custody or withdraw them from customs jurisdiction.
When the packages remain in the custody of the Customs, they will proceed in the same way as with the unaccompanied baggage.Art. 10. ! The subsequent importation or exportation of unaccompanied baggage in diplomatic franchise shall be reported to the National Directorate of Ceremonial by the beneficiaries referred to in Articles 8 and 9 of which, after their intervention, shall submit the relevant information to the National Customs Administration.
For the purpose of inspecting unaccompanied baggage in the cases provided for in Articles 8 and 9 of the National Customs Administration will officially inform the National Ceremonial Directorate of the Ministry of Foreign Affairs and Worship, indicating place, day and time. The National Directorate of Ceremonial shall immediately notify, through the head of the respective mission or representation, the person concerned for the purpose of convening or appointing a representative to do so on his behalf. The National Directorate shall also appoint a staff member to attend the inspection.
At the appointed time and day, the officials of the National Customs Administration and the National Ceremonial Directorate shall be constituted at the designated location, together with the person concerned or his representative. The presence of the person concerned or his representative and the customs officials will be sufficient to carry out the inspection. In the event of a skillful waiver and express to the exception of inspection notified to the customs division through the National Directorate of Ceremonial, the inspection may be carried out with the sole presence of customs officials.
The non-concurrence of the beneficiary of the diplomatic franchise or of his representative, without justified cause or upon notice that he does not authorize the inspection, shall determine that the National Customs Administration is addressed to the National Directorate of Ceremonial requesting him to inform the fact to the head of the respective mission or representation, indicating a new date and time and, in the event that he does not agree to the examination, requires the resignation.
The inspection shall be conducted for the relevant legal purposes to be signed by those present wishing to do so, but the signature of a customs officer is mandatory. If there are goods in alleged violation, the office of such goods shall be stopped for the purposes appropriate, leaving the person concerned free to dispose of the others.Art. 11. ! Until the inspection has been carried out or, where appropriate, the inspection cannot be made because the person concerned does not agree or does not have access to the summons, without a waiver of the inspection exception, he or she cannot give the Custom course to any withdrawal of the managed import or export.
Nor shall it proceed to any withdrawal in the event that it is notified, through the National Directorate of Ceremonial, that the corresponding mission or representation has given way to the request for the waiver of the inspection exception and that it is in process. In the latter case, only the formal notification, through the National Directorate of Ceremonial, of the respective mission or representation, shall be discontinued in the sense that the waiver of the inspection exception is not proceeded.
When the verification is not possible due to the lack of presence of the person concerned or his representative and the waiver of the exception of inspection, the National Customs Administration shall authorize the re-embarkation, in the event of importation, or the return to place in the event of exportation, at the request of the person concerned, informing of what has happened to the State Secretariat of the Treasury, to carry out the actions it deems relevant.Art. 12. ! Officials under article 2 (f) shall only enjoy the customs tax allowances referred to in article 3 (b) and (c) on the occasion of their first installation, and on condition that they are not of Argentine nationality or, being a foreigner, do not have permanent residence in the country.
The franchise of subparagraph (c) of this article may only be used in respect of imports that are made within the Eighteenth Hundred (180) days from its first arrival in the country to take over its functions. Once the deadline has expired, only one extension may be agreed for the maximum of another one Hundred Eighteen (180) days, by a well-founded decision of the National Ceremonial Directorate of the Ministry of Foreign Affairs and Worship, considering the special circumstances invoked and the imports already made.Art. 13. ! Persons covered by article 2 (g) who arrive or leave the country pursuant to a temporary mission of an official nature, or in transit to take over official functions in another country, shall enjoy the same facilities, franchises and the exception of verification for the dispatch of their accompanied personal baggage, which grants this decree to the beneficiaries included in subparagraphs (a), (d) and (e) of article 2 (o). These provisions will also apply to unaccompanied baggage when it comes to temporary mission.
Unaccompanied baggage, when it comes to transit, shall enjoy the same exception of verification, granted to the definitive importation by an agent accredited to the Nation.Art. 14. ! Persons covered by article 2 (a), (d) and (e) may enter franchise. One (1) car for the strictly personal and family use, except the permanent heads of diplomatic missions who may introduce in the same conditions up to two (2) cars. The property, possession or possession of or possession of the aforementioned vehicles may not be transferred to third parties for the period of four (4) years from the date of their release to square, with the following exceptions:
(a) Within the first two years to count from the pound to square:
1o To be re-exported; 2nd to another beneficiary with the same unused franchise; 3rd) abandonment to an insurance company in the case of sinister, upon payment of the totality of the taxes in due time.
(b) After two (2) years and up to three (3) years, counted in the same manner as in the preceding paragraph;
1o In the cases provided for in the preceding paragraph and 2 (o) upon payment of 100 per cent of the taxes in force at the time of release to square.
(c) Three (3) years and four (4) years, counted in the same manner as in the preceding cases: 1o) In the cases provided for in subparagraph (a) but, in the case of abandonment to the insurance company in case of sinister, with the payment of 50% of the taxes in force at the time of the discharge to square; 2nd) after payment of 50% of the taxes in force at the time of the release to square.
(d) After four (4) years, counted in the same manner as in the preceding paragraphs, the transfer may be made free of any due process, and the Customs must issue the corresponding certification.
After the deadlines of this article and the transfers made under the conditions authorized by the respective subparagraphs, the beneficiaries may replace the corresponding motors, being applicable to the new units that import the same provisions and conditions established above. Acquiring beneficiaries will be able to compute in their favour the time spent for their Redeemers.
When discarding the car in franchise, the Customs shall make in the corresponding request the liquidation of the exempt taxes for the purpose of eventually facilitating the payment of the entire or the percentage of the same if it comes to correspond.
The provisions of this article shall also apply to persons covered by article 2 (f), provided that the car is imported together with the arrival of the person concerned or no later than 12 months. This car cannot henceforth be replaced with the franchise regime granted by this decree.Art. 15. ! Without prejudice to the above, the beneficiaries under Article 2(d) may be authorized to additionally introduce a car in temporary admission for the non-high term of Three (3) years, which may be extended to so much more.
The ownership, possession or possession of such a motor may not be transferred, with the exception of:
(a) To be re-exported; or
(b) I leave an insurance company in case of sinister, after payment of all the taxes in due time.
The periods referred to shall expire in full in the event of cessation or transfer of the beneficiary, the car must be re-exported no later than the day of the final departure of its owner.
If for any inculpable reason this could not be fulfilled, the head of the mission will take over the vehicle and immediately enter it into the customs tax area as a customs deposit, falling behind the Sesenta (60) days of its entry, if not previously embarked.
The request for the temporary admission or extension provided for in this article shall be submitted by the head of the respective mission to the National Directorate of Ceremonial, which, taking into account the rank of the beneficiary and the grounds set forth, may give its consent as well as to the deadlines, forwarding the application to the National Customs Administration for the corresponding purposes on record.Art. 16. ! Persons covered by article 2 (g) may enter into temporary or transit admission, as appropriate, an automobile subject to the same obligations set out in the previous article. If the commission in the Nation extends to more than 12 months, the car will be governed by the requirements of article 14. Art. 17. ! Members of the family who are not of Argentine nationality of the persons covered by subparagraphs (a), (d), (e), (f), (g) and (h) of Article 2 shall enjoy only the franchises referred to in Article 3 (b) for the respective holders, and with respect to their luggage, within the conditions, requirements and limits specified for them. For the purposes of this decree, members of the family of the holder shall be considered with diplomatic customs franchise to the ascendants, descendants, spouse, adopters and adopted, collateral up to the third degree inclusive and persons legally in charge, provided that they are part of the owner ' s house, inhabiting it. Art. 18. ! If the death of a beneficiary under article 2 (a), (d), (e) or (f) occurs, members of their family may manage the request for franchise for the effects already shipped and requested by the person, with the exception of cars. Such effects shall be subject to the same provisions applicable to the deceased holder.
Cars introduced by the causator will continue to be subject to the current regime when it introduced them, automatically transferring the corresponding obligations to the heirs, with the exception that, if the first two years have not been completed, they may also transfer the ownership of the vehicle by paying 100 per cent of the taxes in due time.Art. 19. ! Persons covered by article 2 (h) shall have diplomatic franchise for sealed and crated lumps, introduced or extracted personally by themselves, provided that the content is in accordance with the provisions of this decree.
In all cases, passports and documents that prove diplomatic or consular post shall be displayed before the Customs Office, issued by the Ministry of Foreign Affairs and official record of the number of pouch packages.
The diplomatic or consular pouch may only contain diplomatic or consular official documents, or objects of strict official use. The diplomatic or consular pouch may not be opened or retained by the customs, but, where there is substantial suspicion of its content, the Customs may deny the entry or departure of the country, as the case may be, unless the foreign mission proceeds to the opening of the observed lumps by verifying compliance with the provisions of this decree. The verification shall be carried out in the presence of a representative of the respective mission and a staff member of the National Directorate of Ceremonial, cited for this purpose.
The lumps that are presented to Customs as "examples of diplomatic or consular pouch" are subject to the same requirements, conditions and provisions provided for in this decree for the corresponding pouch.Art. 20. ! The dispatch of the diplomatic pouch and the consular pouch shall be subject to the provisions of the Vienna Conventions of 1961 and 1963.
The diplomatic or consular pouch of the nations with which ratified special conventions have been concluded shall be dispatched in accordance with the provisions of those conventions.
The diplomatic or consular pouch and the printed envelopes or parcels with diplomatic or consular correspondence that arrive in the country by air by the commander of a commercial airline aircraft or the captain of a ship shall be dispatched by the customs authorities of the airport or port and delivered directly to the persons duly authorized, carriers of the corresponding identification that authorizes them for such procedure. Such pieces, sealed and labeled, should have been dispatched in accordance with the Vienna Convention of 1961, article 27, or the 1963 Vienna Convention, article 35, as appropriate.Art. 21. ! All items imported into diplomatic franchise may be freely re-exported in customs tax franchise.
The person concerned may re-export under the conditions of this article within six (6) months after the termination of his or her duties. In the event of death, the same right shall have their heirs who shall credit their quality, providing the corresponding justifications, through the head of the respective mission or representation, to the National Directorate of Ceremonial.
To that end, the persons concerned shall, through the respective mission or representation, be presented to the National Directorate of Ceremonial, providing the corresponding justifications. The National Directorate, which determines the relevance of management, will be guided by the National Customs Administration for the respective purposes.
Cars imported under this decree may be exported on a temporary basis.Art. 22. ! Foreign missions, representations and their accredited members in the country may freely export in diplomatic franchise, goods of national production to official agencies, foreign diplomats or members of their family members residing abroad, provided that the shipments fit in the terms of this decree, and constitute reasonable quantities of goods that do not presume a use that would devise the franchise. Art. 23. ! The National Directorate of Ceremonial will report directly to the National Customs Administration on the approach it applies in the course of the efforts of stakeholders for diplomatic franchises. Art. 24. ! Goods entered in diplomatic customs franchise may not be transferred to third parties on a onerous basis by act between the living within two (2) years, from the date of the customs clearance, with the following exceptions:
(a) Transfers abroad for re-export in the case of imported goods;
(b) Transfers within the country to another beneficiary of the diplomatic franchise who has not usufruced his or hers, to which the time remaining shall be fulfilled;
(c) To abandon an insurance company, in the event of a sinister, with the payment of the taxes promptly exempted.
Violation of the prohibition is subject to the requirements of article 15 (c) of the Customs Act, which was ordained in 1962 and its amendments.
The provisions of this article shall not apply to the final import or temporary admission of cars.Art. 25. ! Violation of the conditions laid down in this decree for the final importation or temporary admission of cars is expressly subject to the provisions of article 172 of the Customs Act, which was ordained in 1962 and its modifications, and therefore does not apply to such cases, as prescribed in article 150 (c) of the aforementioned legal order.
Where the application of the provisions of this decree entails an exception to a prohibition or suspension of imports in force at the time of release to square, for the purposes of the provisions of the preceding paragraph it shall be understood that the present decree simultaneously accords to such cars a conditional customs franchise and a conditional exception to the corresponding prohibition or suspension of importation.
Car holders introduced in diplomatic franchise in a definitive or temporary manner may authorize them to be driven only to persons referred to in article 17, paragraph 2, to other members of the mission or representation to which they belong or to personnel of their service. In these cases, the authorization must be communicated prior to the National Directorate of Ceremonial by a note to be signed by the head of the respective mission or representation, which will deliver the enabling document, informing the National Customs Administration.Art. 26. ! The provisions of this decree concerning the definitive or temporary importation of cars shall apply to the definitive or temporary importation, as appropriate, of recreational vessels for personal use. Art. 27. ! In order to give effect to the franchises of this decree, the National Directorate of Ceremonial may take into consideration the status of resident in the country of the applicants who are covered by article 2 (d) and (e) of this decree. Art. 28. ! Customs diplomatic tax franchises do not exempt from the application of the provisions issued by law or by decree under which they are prohibited in general, permanent or temporary form (suspension) or subject to restrictions, certain imports or exports on a definitive, temporary or transit basis, unless otherwise stated.
They are covered by the provisions of the preceding paragraph, as prohibited, imports and exports of goods subject to prior licence or authorization and do not have the authorization issued by the relevant competent body and those legally subject to a monopoly regime.
Among others, the following restrictions apply:
(a) For import: the prohibition of introducing, under the regime of diplomatic franchise, elements of propaganda of extremist or prohibited ideas in the country, or that in some way affect the national lifestyle, institutions, public order or security, relations with friendly countries, or the common well-being;
(b) for export: the prohibition of extracting, under the regime of diplomatic franchise, without the authorization of the competent bodies, elements that integrate the cultural heritage of the Nation, for its historical, artistic or archaeological value. This provision shall not apply to the diplomatic re-export of elements previously introduced by the same way;
This article shall be inapplicable only when a ratified convention, law or decree is applicable to the specific case expressly except for any restriction or specific restriction in question.Art. 29. ! Applications for the enjoyment of franchises shall be made in a form of duly filled style and presented together with the corresponding supplementary documentation, with the signature of the interested party and the head of the same or corresponding representation, to the National Directorate of Ceremonial. The National Directorate of Ceremonial shall verify that the application is in order and that it corresponds to those who effectively have the status of beneficiaries of the present decree, as appropriate to the National Customs Administration.
The receipt of the application in the National Customs Administration, with the supplementary documentation in the relevant case, shall formally constitute the customs documentation in the face of this distribution of the respective import or export and subject as such to the provisions of the customs legislation, in particular regarding falsehood.
The National Customs Administration shall arrange for the dispatch of the application, in turn verifying compliance with the provisions of this decree and those that are determined accordingly.
In the event of notice of disagreement, it will return to the National Directorate of Ceremonial the respective request, making the comments it deems relevant.
In all cases of temporary admission or transit, the signature of the head of mission or representation shall constitute the guarantee for the corresponding amounts, for the National Customs Administration, of the fulfilment of the relevant obligations.
The provisions of this article shall not apply to the importation or exportation of baggage accompanied by the beneficiaries of this decree, who shall simply credit their character to the Customs of dispatch with their personal documentation.
Nor shall they apply to unaccompanied baggage referred to in article 13, when it remains within the customs jurisdiction for the relevant procedure.
They are also excluded from the provisions of this article, the importation and exportation of diplomatic or consular pouch, printed envelopes or parcels with diplomatic or consular correspondence referred to in articles 19 and 20 which, as far as the dispatch is concerned, are subject to the provisions of the aforementioned articles.
In the exclusions provided for in the preceding paragraphs, the customs authority may require a declaration on imported or exported goods, which shall be governed by the general provisions of customs law. In the event of dissent of the customs authority with the content of the declaration that it covers goods that are not understood to fall within the benefits of this decree, the office shall be stopped and shall immediately notify the National Directorate of Ceremonial, indicating the comments made.Art. 30. ! In no case shall the provisions of this decree be applicable, by means of a ratified convention which expressly provides for a more favourable treatment for the alleged decree. Art. 31. ! The franchises of this regime shall be strictly subject to the principle of reciprocity, in the sense that the crediting State shall at least grant equal franchises to the Argentine diplomats, either under general or special conventions, either under its autonomous legislation, and in particular considering the respective regulatory and enforcement provisions.
To that end, the National Directorate of Ceremonial of the Ministry of Foreign Affairs and Worship shall keep an updated record of international and national regimes of diplomatic customs franchises and shall make copies of them available to the National Customs Administration, without prejudice to the information obtained by this last division by direct cooperation with other customs divisions.Art. 32. ! The provisions of this decree shall apply to imports and exports that the Customs is dispatched from the day after its publication in the Official Gazette. Imports and exports dispatched by Customs prior to the date set out in the preceding paragraph shall be subject to the provisions on the matter repealed by law No. 18.588 and decree No. 604/70, unless the parties concerned expressly express their desire to avail themselves of the new regime. Art. 33. ! This decree will be endorsed by the Ministers of Economy and Labour and Foreign Affairs and Worship, and signed by the Secretaries of State of Finance, Industry and Internal Trade and Foreign Trade. Art. 34. ! Contact, post, give to the National Directorate of the Official Register and archvese.
|José M. Dagnino Pastore.|
|Juan B. Martin.|
|Luis B. Mey.|
|Raúl J. E. Peycere.|